Adoption of the Accounting Standard for Disclosure of Accounting Estimates
First written in FY2021. 2 of 3 entries say "Restated". Latest entry: FY2023.
32 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「Deferred tax assets are recognized for deductible temporary differences judged to be recoverable, based on estimates of taxable income using the budget for the following consolidated fiscal year and forecasts of future performance, together with an assessment of the likelihood of realization.」
The notes on accounting estimates continue to be disclosed, with the recoverability of deferred tax assets assessed based on the budget and forecasts of future performance. - FY2022RestatedAnnual report
「Deferred tax assets are recognized for deductible temporary differences judged to be recoverable, based on estimates of taxable income using the budget for the following consolidated fiscal year and forecasts of future performance, together with an assessment of the likelihood of realization.」
The notes on accounting estimates continue to be disclosed, with the recoverability of deferred tax assets assessed based on the budget and forecasts of future performance. - FY2021First statedAnnual report
「We applied the Accounting Standard for Disclosure of Accounting Estimates to the consolidated financial statements for the fiscal year-end and included notes on significant accounting estimates.」
The company disclosed that it newly applied and presented notes on accounting estimates in the consolidated financial statements at the end of the current fiscal year.